Weighted Average Method, Unit Cost, Valuing Inventories Applegate Enterprises produces premier raspberry jam. Output is measured in pints. Applegate uses the weighted average method. During January, Applegate had the following production data: Units in process, January 1, 60% complete Units completed and transferred out Units in process, January 31, 40% complete Costs: Work in process, January 1 Costs added during January 128,000 pints 740,000 pints 250,000 pints $256,000 1,424,000 Required: 1. Using the weighted average method, calculate the equivalent units for January.. equivalents units 3. Assign costs to units transferred out and EWIP Cost of goods transferred out Ending work in process (EWIP) 2. Calculate the unit cost for January. Round your answer to the nearest cent. per unit

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Variance Analysis

In layman's terms, variance analysis is an analysis of a difference between planned and actual behavior. Variance analysis is mainly used by the companies to maintain a control over a business. After analyzing differences, companies find the reasons for the variance so that the necessary steps should be taken to correct that variance. 

Standard Costing

The standard cost system is the expected cost per unit product manufactured and it helps in estimating the deviations and controlling them as well as fixing the selling price of the product. For example, it helps to plan the cost for the coming year on the various expenses.